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Keywords: Financial risk
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2026) 39 (3): 337–355.
Published: 18 March 2026
...Jinfeng Xue; Badrul Hisham Kamaruddin Purpose This research aims to evaluate how the new lease accounting standards IFRS 16 and CAS 21 influence financial risk in enterprises; analyze the mediating effects of enterprise financing constraints, financing efficiency and real earnings management...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2009) 22 (1): 27–45.
Published: 19 July 2009
... some of the possible shortfalls that are anticipated in Australia's retirement savings stream and provide a higher standard of living in retirement for those investors who can earn the equity premium over the long term. Pension funds Trustees Financial risk Interest rates Over the long...
